Free Essay

Noor

In:

Submitted By nkquadri
Words 3741
Pages 15
Recognized Courses in
Accounting/Tax Research and Analysis and Accounting/Business Communications
September 3, 2014

The Texas State Board of Public Accountancy requires each candidate to complete a minimum of two semester hours in accounting research and analysis or tax research and analysis from a recognized college or university. The semester hours may be obtained through a discrete course or offered through an integrated approach. If the course content is offered through integration, the college or university must advise the Board which course(s) contain the research and analysis content. Courses identified through integration must dedicate 1 semester hour, or quarter hour equivalent, to research and analysis. Courses used to meet this requirement may not be used to meet the requirement for accounting or business communications described below.
Course(s) identified by a university to meet the requirements for research and analysis in accounting or taxation should primarily address the identification, organization, and integration of diverse sources of information such as authoritative literature and pronouncements, to reach a conclusion or make a decision; and should analyze accounting and taxation issues by reviewing information, using empirical data and analytical methods, recognizing data in patterned activities, forecasting, and integrating data. CPAs may be asked to conduct research and analysis when providing attest services, professional accounting services, or professional accounting work for clients and/or employers.
The Texas State Board of Public Accountancy requires each candidate to complete a minimum of two semester hours in accounting communications or business communications from a recognized college or university. The semester hours may be obtained through a discrete course or offered through an integrated approach. If the course content is offered through integration, the college or university must advise the Board which course(s) contain the accounting or business communications content. Courses identified through integration must dedicate 1 semester hour, or quarter hour equivalent, to accounting or business communications. Courses used to meet this requirement may not be used to meet the requirement for accounting or tax research and analysis described above. The AICPA provided the following definition for the accounting or business communications course from the Skills Specifications Outline (SSOs) for the CPA exam. Course(s) identified by a university to meet the requirements for accounting or business communications should include basic writing mechanics; effective business writing principles, including organization, clarity, and conciseness; ability to exchange technical information and ideas with co-workers and other professionals; prepare documents and presentations that are concise, accurate, and supportive of the subject matter; document and cross-reference work performed and conclusions reached in an accurate manner; assist clients in recognizing and understanding implications of critical business issues by providing recommendations and informed opinions; and prepare and present written work products in the form of memos, letters, opinions, and reports – such as audit reports – to others.

The following listing shows the courses that have been vetted and are recognized by the Board as meeting the requirements described above. Courses with the same or similar names but offered at a different institution will not be recognized as meeting this requirement.

University

Accounting or Tax Research and Analysis

Accounting or Business
Communications

Abilene Christian
University

MACC 640 Accounting Research - 2 hours

ENG 326/526 Business &
Professional Writing - 2 hours

Angelo State
University

ACCT 6362 Tax Research Methodology - 2 hours

ACCT 4303 Auditing – 1 hour

ACCT 6325 - Financial Statement Analysis - 2 hours

ENG 3352 Business
Communications - 1 hour
ACCT 6303 Auditing – 1 hour
MGT 6313 Strategies & Policies - 1 hour Austin Community
College

ACNT 1393 Special Topics in Taxation: Federal Tax
Research - 2 hours

ETWR 2377Advanced Business
Communication - 2 hours

ACNT 2375 Advanced Theory and Problems in Accounting 2 hours
Baylor University

Brigham Young
University
Dallas Baptist
University

ACC 3310 Accounting Research & Communication
- 2 hours (If course is used to meet the research requirement it cannot be used to meet the communications requirement.)
ACC 5370 Tax Research - 2 hours

ACC 5355 Cases in Accounting – 2 hours
ACC 402 Management Accounting – 1 hour
ACC 405 Principles of Taxation – 1 hour
ACCT 4332 Financial Accounting Theory - 2 hours

BUS 3315 Integrated Business
Writing - 2 hours

ACC 3310 Accounting Research &
Communication - 2 hours (If course is used to meet the communications requirement it cannot be used to meet the research requirement.)
MCom 320 Management
Communications-2 hours
MANA 3306 Management
Communications - 2 hours

ACCT 6330 Tax Planning and Research - 2 hours
ACCT 6355 Case Studies in Advanced Accounting Topics 2 hours
DeVry/Keller
University

ACCT 440/540 Accounting Research - 2 hours

MGMT 330 Business
Communications-2 hours
MGMT 550 Managerial
Communications-2 hours

Florida State
University

TAX 5065 – Research in Federal Taxation – 2 hours

MAN 5716 – Business Conditions
Analysis – 2 hours

Hardin Simmons
University

ACCT 4319/5319 Accounting Research, Analysis & Theory 2 hours

BSAD 3302 Business
Communications - 2 hours

Houston Baptist
University

ACCT 4322/5322 Advanced Auditing - 1 hour

BUSA 4399 Global Business
Strategy - 1 hour

ACCT 4314/5314 Taxation for Corporations and Other
Entities – 1 hour
ACCT 4181 Accounting Research – 1 hour
ACCT 4281 Accounting Research – 2 hours
ACNT 1391Accounting Research - 2 hours

ACCT 4322/5322 Advanced
Auditing - 1 hour

Houston
Community College

BMGT 2305 Advanced
Communication in Management - 2 hours ACNT 1391 Tax & Accounting Research - 2 hours

ACCT 1491Technical Writing and
Research for Accountants - 2 hours

ACCT 1491Technical Writing and Research for Accountants
- 2 hours
Howard
University

Payne

ACCT 4391 – Accounting Research – 2 hours

Indiana University

A440/A455 Applied Professional & Empirical Research in
Accounting & Auditing – 2 hours

Lamar University

ACCT 5330 Advanced Auditing - 2 hours

BCOM
3350
Business
Communications - 2 hours

ACCT 5310 Financial Accounting Research & Procedures 2 hours
ACCT 5361 Financial Statement Analysis – 2 hours
LeTourneau
University

ACCT 3403 Federal Income Tax - 1 hour
ACCT 4403 Auditing - 1 hour

Lone Star College

Louisiana State
University

Louisiana Tech
University

Lubbock Christian
University

McMurray
University
Midwestern State
University

ACNT 1393 Special Topics in Taxation - 2 hours
ACNT 2337 International Financial Reporting - 1 hour
ACNT 2333 Advanced Accounting - 1 hour
ACNT 2335 Financial Statement Analysis – 2 hours
ACCT 4021 Cases in Accounting Policy – 2 hours
ACCT 7201 Tax Aspects of Business Entities – 1 hour
ACCT 7210 Tax Research, Planning & Business Decision
Making – 2 hours
ACCT 7250 Current Topics in Federal Income Taxation – 2 hours ACCT 521 Cases & Problems in Income Taxes – 2 hours

ACC 5301 Accounting Research – 2 hours

ACCT 4365 Federal Tax Research – 2 hours
ACC 3633 Financial Analysis - 2 hours

ACC 4223/5223 Accounting Research & Communications 2 hours
Mountain View
College

ACNT 2339 Advanced Auditing - 2 hours
ACNT 1393 Tax Research – 2 hours

ACCT 3103 Intermediate
Accounting I - 1 hour
ACCT 3113 Intermediate
Accounting 2 - 1 hour
ACNT 2345/2374 Technical Writing for Accountants - 2 hours
OR
ACNT 2345 Technical Writing for
Accountants-2 hours
ACCT 3222 Auditing – 2 hours

BSCM 305 Business
Communications – 2 hours
ACCT 507 Contemporary
Accounting Theory – 1 hour
ACCT 508 Advanced Managerial
Accounting – 1 hour
COM 3340 Communication for the
Professional - 2 hours
ENG 3308 Technical Writing – 1 hour ACC 4308 Auditing – 1 hour
BA 3299 Integrated Business
Writing - 2 hours
ACC 4223/5223 Accounting
Research & Communications - 1 hour BUAD 3223 Business
Communications - 2 hours
ACCT 4063 Auditing - 1 hour
ACNT 1370 Accounting
Communications - 2 hours
ACNT 2345 Technical Writing for
Accountants – 2 hours

ACNT 2347 Accounting Research & Analysis - 2 hours
Northwood
University

ACC 4070 Federal Tax Research – 2 hours

MGT 3200 –Management
Communications – 2 hrs

Our Lady of the
Lake University

ACCT 5013 Tax Research – 2 hours

BCOM 3113 Business
Communications – 2 hours

ACCT 5113 Financial Accounting Research – 2 hours

Oklahoma State
University

ACCT 4930/5840 Professional
Accounting Communications–2 hr
BADM 3361 – Business
Communications – 2 hours

ACC 8350 – Federal Tax Research – 2 hours

ACC 8320 – Contemporary Issues in Accounting – 2 hours
Prairie View A&M
University

Ouachita Baptist
University
Sam Houston State
University

ACCT 3333 Federal Income Tax 1 - 1 hour

BCOM 3303/5203 Business
Communications - 2 hours

ACCT 4223 Auditing - 1 hour
ACCT 5143 Accounting Theory - 1 hour
ACCT 5153 Tax Consulting - 1 hour
ACCT 4813 Accounting & Tax Research – 2 hours
ACC 580 Advanced Topics in Financial Reporting
- 1 hour

GBA 389 Business
Communications - 2 hours

ACC 584 Corporate & Pass-Through Entity Taxation - 1 hour GBA 587 Research Writing in
Business - 2 hours

ACC 599 Advanced Auditing, Theory & Practice - 1 hour
Schreiner University

ENGL 3303 Technical
Communication - 1 hour

ACCT 3306 Corporate & Partnership Taxation - 1 hour
Southern Methodist
University

ACCT 3305 Fundamentals of Individual Income Tax
- 1 hour

ACCT 4303 Auditing, Theory &
Practice - 1 hour

ACCT 6239 Tax Research - 2 hours

BLI 3302 Business
Communications & Leadership
Development - 2 hours
ACCT 6214 Mergers & Acquisitions
- 1 hour
ACCT 6246 Non-Corporate Entity
Accounting - 1 hour

ACCT 6244 Audit Research - 2 hours
ACCT 5317 Accounting Theory - 1 hour
Southwestern
Adventist University

ACCT 316 Intermediate Accounting I – 1 hour
ACCT 418 Federal Income Tax – 1 hour

BUAD 317 International Business
Communication – 2 hours

Southwestern
University

ACC 36-324 – Federal Tax – 1 hour
ACC 36 – 524 – Auditing – 2 hours

ACC 36 – 994 – Accounting
Capstone – 2 hours

St. Edward’s
University

ACCT 6309 Accounting Theory & Practice - 2 hours

BUSI 6312 Business
Communications - 2 hours
MGMT 6302 Organizational
Behavior & Communications – 2 hours BUSI 3330 Business
Communications – 2 hours

St. Mary's University

AC 4355/5355 Tax Research - 2 hours
AC 4344/5344 Corporate Accounting & Governance
- 1 hour
AC 8361Financial Accounting Research & Communications
- 1 hour

AC 4355/5355 Tax Research - 1 hour AC 4344/5344 Corporate
Accounting & Governance - 1 hour
AC 8361Financial Accounting
Research & Communications - 1 hour AC 8315 Auditing II - 1 hour
IB 3321 Business in an
Interdependent World – 1 hour
(acceptable through December

Stephen F. Austin
State University
Tarleton State
University

ACC 512 Seminar in Accounting Research and Analysis
- 2 hours
ACC 405 Federal Tax Accounting - 1 hour

ACC 401 Financial Accounting - 1 hour

2012)
MN 3320 Communication in a
Management Setting – 2 hours
AC 4330 Auditing – 1 hour
BCM 520 Managerial
Communications - 2 hours
ACC 450 Management Information
Systems (taken after Spring 08) - 1 hour ACC 424 Auditing Evidence and
Reporting (taken before Fall 09) - 1 hour GB 312-3 Business
Correspondence – 1 hour
GB 459-3 Business Strategy – 1 hour Texas A&M
International
University
Texas A&M
University - Central
Texas
Texas A&M
University - College
Station

Texas A&M
University Commerce

ACC 5392 Advanced Accounting Research-2 hours

BA 3301 Professional Written
Communications – 2 hours

ACC 486/586 Problems - 2 hours

GB 312 Business Correspondence
- 2 hours

ACCT 607 Audit Seminar - 1 hour

ACCT 421/489 Accounting
Communications - 2 hours

ACCT 680 Tax Research - 1 hour
ACCT 405 Income Tax - 1 hour
ACCT 407 Auditing - 1 hour
ACCT 497/595 Accounting Research & Communications
- 2 hours

ACCT497/ 595 Accounting
Research & Communications - 2 hours ACCT 588 Independent Accounting Research - 2 hours
Texas A&M
University - Corpus
Christi

ACCT 5371 Tax Consulting, Planning & Research - 2 hours

MGMT 3315 Communicating in
Business - 2 hours

ACCT 3321 Federal Income Tax - 1 hour

ACCT 5341 Advanced Auditing &
Assurance Services - 2 hours

ACCT 4311 Auditing Principles & Procedures - 1 hour

ACCT 5381 Accounting Theory - 2 hours Texas A&M
University Kingsville

ACCT 4311 Auditing I - 2 hours

ACCT 4311 Auditing I - 1 hour
ACCT 4395 Tax Research – 1 hour

Texas A&M
University – San
Antonio

ACCT 4308 Income Tax Accounting – 1 hour

ACCT 4395 Tax Research – 2 hours

ACCT 4314 Business Combinations – 1 hour
ACCT 4315 Advanced Accounting Problems – 1 hour
ACCT 4318 Advanced Income Tax Accounting – 1 hour
ACCT 5314 Advanced Accounting Problems – 1 hour
ACCT 5316 Advanced Income Tax Problems – 1 hour

Texas A&M
University –
Texarkana

ACCT 324 Income Tax Accounting – 1 hour

Texas Christian
University

ACCT 40003 Senior Honors Research - 2 hours

ACCT 424 Corporate Income Tax – 1 hour

ACCT 70153 Financial Statement Analysis - 2 hours

Texas Lutheran
University

MGT 439 Business Policy – 2 hours BUSI 481 Accounting Theory - 2 hours

ACCT 70410 Professional
Communications for Accountants 1 hour
ACCT 70270 Financial Reporting
Research - 1 hour
ACCT 70370 Tax Research - 1 hour BUSI 378 Business
Communications - 2 hours

ACCT 536 Accounting Theory and Research – 2 hours
ACCT 534 Tax Research – 2 hours
Texas Southern
University

ACCT 536 Accounting Theory and
Research – 1 hour
ACCT 537 Contemporary
Accounting Topics – 1 hour

ACCT 300 Accounting Information Systems – 2 hours

BADM 630 Managerial
Communication – 2 hours

ACCT 438 Governmental and Not-for-Profit Accounting – 2 hours ACCT 445 Contemporary Topics in Accounting – 2 hours

Texas State
University

ACCT 431 Advanced Accounting – 2 hours
ACCT 436 Federal Income Tax II – 2 hours
MBA 660 Advanced Topics in Accounting – 2 hours
ACC 5350 Professional Accounting Research – 2 hours
ACC 5372 Tax Research – 2 hours

Texas Tech
University

ACCT 5305 Accounting Research and Communication
– 2 hours

MGT 3353 Business
Communications – 2 hours
ACC 5350 Professional Accounting
Research – 1hour
ACC 5372 Tax Research – 1 hour
ACC 5320 Auditing – 1 hour
MGT 3373 Managerial
Communications – 2 hours

ACCT 5318 Income Tax Research and Planning – 2 hours

ENG 3365 Professional Report
Writing – 2hours

Texas Wesleyan
University

ACC 4307/5307 Accounting Theory – 2 hours

BUA 3301 Business
Communications – 2 hours

Texas Women's
University

BUS 4413 Tax Research – 2 hours

BUS 3163 Business
Communications – 2 hours

Trinity University

University of
Alabama

BUS 5463 Advanced Tax Research – 2 hours
BUS 5903A International Accounting – 1 hour
BUS 5473 Financial Statement Analysis – 1 hour
BUS 5493 Accounting Theory – 1 hour
ACCT 5341 Accounting Theory– 1 hour
ACCT 5344 Advanced Auditing - 1 hour
AC 532 Advanced Governance Risk Assessment &
Assurance – 1 hour

ACCT 4344 Auditing - 1 hour
ACCT 5344 Advanced Auditing - 1 hour GBA 300 Business
Communications -2 hours

AC 512 Advanced Financial Reporting & Analysis – 1 hour
University of
Arkansas

ACCT 3843 Fundamentals of Taxation - 1 hour

ACCT 4963 Audit and Assurance
Services - 1 hour

ACCT 4963 - Audit and Assurance Service - 1 hour

ACCT 5433 Fraud Prevention and
Detection - 1 hour

University of Dallas

ACCT 8380 Accounting Research Methods - 2 hours

University of Denver

ACTG 4240 Topics & Cases in Financial Accounting – 2 hours University of
Houston - Clear
Lake

ACCT 4343 Understanding Financial Statements - 1 hour

ACCT 4352 Advanced Financial Accounting - 1 hour
ACCT 4353 Federal Taxation of Business Entities - 1 hour

ACCT 4361 International Accounting - 1 hour

BUAD 6330 Business
Communications - 2 hours
BUS 3306 Communication in
Business – 2 hours

WRIT 3312 Written
Communications in Business - 2 hours ACCT 5335 Information Systems
Audit and Security - 1 hour
ACCT 5432 Accounting for
Government and Not-for-Profit
Organizations - 1 hour
ACCT 6732 Seminar in Auditing
Theory and Practices - 1 hour

ACCT 5234 Corporate and Pass Through Entity Taxation - 1 hour ACCT 5431 Advanced Accounting - 1 hour
ACCT 5531 International Accounting - 1 hour
ACCT 6731 Seminar: Financial Statement and Accounting
Information Quality Analysis - 1 hour
University of
Houston Downtown
University of
Houston - Main
Campus

ACC 4325 Tax Research and Methodology - 2 hours
ACC 4321 Financial Reporting Theory - 2 hours
ACCT 4377/7378 Government and Nonprofit Accounting - 2 hours ADM 4301 / BA 3350 Business
Communications - 2 hours
GENB 5303/7303 Professional
Accounting Communications – 2 hours ACCT 7363 Contemporary Public Accounting Topics - 2 hours ACCT 4376/5376/7370 Advanced Auditing - 2 hours
ACCT 7362 Tax Research - 2 hours
ACCT 7365 Seminar Accounting Theory - 2 hours
ACCT 7350 International Financial Reporting and Analysis 2 hours
University of
Houston - Victoria

University of
Kansas
University of Mary
Hardin Baylor

ACCT 6373 Contemporary Issues in Accounting- 2 hours

ACCT 6372 Advanced Studies in Taxation - 2 hours
ACCT722 Research Financial Accounting Issues – 2 hours
BACC 6252 Accounting Research - 2 hours

MGMT 4300 Critical Thinking and
Communication Skills for Managers
- 2 hours
COMM 3326/4300/ MGMT 4300
Business Communications–2 hours
ACCT 710 Business Writing for
Accountants – 2 hours
ACC 3335 Accounting
Communication - 2 hours
BADM 6210 Managerial
Communications - 2 hours

University of
Mississippi

ACCY 310 Systems - 1 Hour
ACCY 405 Income Taxes I - 1 hour
ACCY 509 Income Taxes II - 1 hour
ACCY 530 Information Technology Auditing - 2 hours
ACCY 603 Seminar in Contemporary Taxation - 1 hour
ACCY 609 Systems Seminar - 2 hours

ACCY 525 - Professional Report
Writing - 2 hours

ACCY 612 Tax Research Seminar - 2 hours

ACCT 5110 Fundamentals of Accounting Research - 2 hours MGT 3200 Business & Society – 2 hours MGT 3330 Communicating in
Business - 2 hours

ACCT 5310 Tax Research & Administrative Procedure - 2 hours University of
Missouri
University of North
Texas

ACCTCY 8423 Tax Research & Procedure – 2 hours

ACCT 5110 Fundamentals of
Accounting Research – 1 hour
ACCT 5310 Tax Research &
Administrative Procedure – 1 hour
ACCT 4400 Auditing - Professional
Responsibilities – 1 hour
ACCT 3405 Professional
Development – 1 hour
ACCT 5120 Using Information
Systems in Accounting – 1 hour

University of North
Texas - Dallas

ACCT 5310 Tax Research & Administrative Procedure - 2 hours University of North
Carolina – Chapel
Hill

MAC 840 Taxation Research – 2 hours

University of Notre
Dame

ACCT 70611 Tax Research – 2 hours
ACCT 70601 Taxes & Business Strategy – 2 hours

University of
Oklahoma

ACCT 6553 Seminar in Accounting Theory - 2 hours

MGT 3330 Communicating in
Business - 2 hours

MAC 832 Financial Research – 2 hours
MBCM 60771 Advanced Writing for
Accounting Professionals – 2 hours
ACCT 70131 Topics in Accounting
Measures & Discipline – 1 hour
MGT 30220 Management
Communication – 1 hour
ACCT 6553 Seminar in Accounting
Theory - 1 hour

ACCT 5613 Tax Research and Practice - 2 hours
ACCT 5353 Financial Statement Analysis - 2 hours

University of
Phoenix
University of St.
Thomas

ACCT 5613 Tax Research and
Practice - 1 hour
ACCT 5352 or 5353 Financial
Statement Analysis - 1 hour

ACCT G5352 Financial Statement Analysis Theory and
Methods - 1 hour
ACCT G5351 Applied Financial Statement Analysis Lab - 1 hour ACC 497 Advanced Topics in Accounting Research - 2 hours ACCT 3603-Income Tax
Accounting – 1 hour
ACCT 4543 Auditing – 1 hour

ACC 541 Accounting Theory & Research - 2 hours
ACCT 5331 Financial Accounting Theory - 2 hours

COM 530 Communications for
Accountants - 2 hours
MGT 3320 Business
Communications - 2 hours
ACCT 5333 Auditing - 1 hour
ACCT 5366 Comparative
Accounting Practices - 1 hour
ACCT 5362 Taxation of Business
Entities – 2 hours

University of
Southern California
– Los Angeles
University of Texas Arlington

ACCT 585 Professional Responsibilities in Accounting:
Concepts, Research & Policies – 2 hours
ACCT 4321/5321 Research in Accounting Issues - 2 hours

BCOM 3360 Effective Business
Communications - 2 hours

ACCT 5339 Tax Planning and Research - 2 hours

BCOM 5375 Advanced Business
Communication Theory - 2 hours

University of Texas Austin

ACC 384.1 Tax Research Methodology - 2 hours

ACC 356 Accounting Concepts and Research - 1 hour

ACC 355 Intro to Taxation - 1 hour
ACC 380K.11 Intro to Taxation - 1 hour

BA 324/324H Business
Communications; Oral and Written
- 2 hours
MAN 374/374H General
Management and Strategy - 2 hours MAN 385 Business
Communications - 2 hours
ACC 383K.2 Management Auditing and Control - 2 hours

ACC 358C Intro to Assurance Services - 1 hour
ACC 380K.4 Intro to Assurance Services - 1 hour

University of Texas Brownsville

ACC 384.4 Tax Planning for
Business Entities - 2 hours
ACC 384.6 International and
Interstate Tax - 2 hours

ACC 380K.2 Financial Accounting Standards & Analysis II
(Advanced) - 1 hour
ACC 383K.1 Studies in Auditing - 1 hour
ACC 362 Auditing and Control - 1 hour
ACC 380K.7 Financial Statement Analysis - 1 hour
ACCT 4331 Accounting Research or Accounting Report
Writing - 2 hours

ACCT 4331 Accounting Report
Writing - 2 hours

ACCT 6315 Accounting Financial Analysis - 2 hours

University of Texas El Paso

ACCT 4334/6334 Auditing - 1 hour

ACCT/BCOM 3311 Business
Communications- 2 hours

ACCT 3350/6350 Fundamentals of Tax I - 1 hour

University of Texas Dallas

ENG 3222 Business
Communications - 2 hours

ACCT 6203/6388 Professional
Accounting Communications - 2 hours ACCT 6356 Tax Research - 2 hour
ACC 6333 – Advanced Financial Reporting – 1 hour
ACCT 6382 – Advanced Auditing – 1 hour
ACCT 5322 Tax Research and Writing - 2 hours

ACCT 5302 Advanced Accounting 1 hour

ACCT 5323 Advanced Auditing - 2 hours

ACCT 4325/5335 International
Accounting - 1 hour

ACCT 4325/5335 International Accounting - 1 hour

ACCT 5320 Taxation of Partners,
Partnerships and S Corporations 1 hour
ACCT 5321 Advanced Topics in
Federal taxation - 1 hour

ACCT 5328 Federal Income Tax - Partnerships &
Corporations - 1 hour
ACCT 5310 Contemporary Accounting Issues - 1 hour
ACCT 5320 Taxation of Partners, Partnerships and S
Corporations - 1 hour

ACCT 5323 Advanced Auditing - 1 hour ACCT 5321 Advanced Topics in Federal taxation - 1 hour

ACCT 5325 Estate and Gift
Taxation - 1 hour

ACCT 5325 Estate and Gift Taxation - 1 hour

ACCT 5326 Advanced Corporate
Taxation - 1 hour

ACCT 5326 Advanced Corporate Taxation - 1 hour

ACCT 5394 Current Issues in
Accounting - 1 hour

ACCT 5394 Current Issues in Accounting - 1 hour
University of Texas Pan American

ACCT 5322 Tax Research and
Writing - 1 hour

ACCT 5324 Computer Applications in Accounting & Auditing – 2 hours
MACC 6360 Tax Research
Methodology - 1 hour

MACC 6360 Tax Research Methodology - 2 hours
MACC 6330 Accounting Theory - 2 hours

MACC 6350 Information
Technology - 1 hour

University of Texas Permian Basin

University of Texas San Antonio

ACC 6314 Accounting Research - 2 hours

ACC 3043 Federal Income Taxation - 1 hour

ACC 4013 Auditing - 1 hour

MGMT 3311 Business
Communications - 2 hours
MNGT 6317 Advanced
Professional Communication for
Business – 2 hours
MGT 3043/3003 OR ACC
3043/3003 Business
Communication and Professional
Development - 2 hours
ACC 6003 Managerial Accounting
Theory - 1 hour

ACC 6003 Managerial Accounting Theory - 2 hours

ACC 6013 Financial Accounting
Theory - 1 hour

ACC 6013 Financial Accounting Theory - 2 hours

ACC 6043 Tax Research - 1 hour

ACC 6043 Tax Research - 2 hours
University of Texas Tyler

ACCT 5310 Problems in Federal Income Taxation - 2 hours

MANA 3370 Business Writing and
Oral Presentation - 2 hours

ACCT 4320/5360 Advanced Accounting - 1 hour

MARK 5320 Advanced Marketing
Fundamentals - 1 hour

ACCT 4370/5370 Special Topics in Accounting - Forensic
Accounting - 1 hour

MANA 5395 Strategic Policy
Formulation - 1 hour

ACCT 4370/5370 Special Topics in Accounting - Advanced
Auditing - 1 hour
ACCT 4370/5370 Special Topics in Accounting - Financial
Analysis - 1 hour
ACCT 4375/5375 International Accounting & Financial
Reporting - 1 hour
ACCT 4385/5385 Accounting Theory - 1 hour
ACCT 4398 Accounting Analysis and Regulations - 1 hour
ACCT 5345 Advanced Financial Analysis - 1 hour
ACCT 4370/5380 Advanced Auditing – 1 hour
ACCT 4370 Internal Auditing – 1 hour
University of the
Incarnate Word

ACCT 6345 Federal Tax: Corporate, Partnership, and Tax
Research - 2 hours

ACCT 6339 Business
Communications - 2 hours

ACCT 6348 – Advanced Audit Research – 2 hours

ACCT 3310 Business
Communications-2 hours
ACC 7073 Management Control
Systems – 2 hours

University of Tulsa

ACCT 4023/6023 Tax Planning & Personal Investments – 2 hours West Texas A&M
University

ACCT 6309 Seminar in Tax Research - 2 hours

ACCT 6306 Seminar in Accounting
Theory - 1 hour

ACCT 6306 Seminar in Accounting Theory - 2 hours

ACCT 6309 Seminar in Tax
Research - 1 hour

ACCT 6310 Seminar in Auditing - 2 hours

ACCT 6310 Seminar in Auditing - 1 hour END

Similar Documents

Free Essay

Nninkliom

...UNIVERSITI KUALA LUMPUR BRITISH MALAYSIAN INSTITUTE ISEM WEEKLY ANALYSIS REPORT FORM Student Name: | NOOR HASLIZA BINTI ABDUL RAHMAN | Programme: | BET MEDICAL ELECTRONICS | Student ID : | 51216210179 | ISEM Supervisor: | MR.MARTIN NEUMAIER | INTRA Placement: | HOCHSCHULE ROSENHEIM, GERMANY | Student Weekly Analysis Report | Week 1 : 4 November 2013 to 8 November 2013As soon as arrived in Rosenheim Fachhoschule, I finalize my registration and pay the student registration fees (52€). Then miss mobius (international affairs coordinator) took us for campus tour. I have been informed that I cannot take technical classes (engineering based) due to late registration and the classes already started for 4 weeks and to register the examination students must attend the first meeting of each class. Mr. Martin Neumaier (foreign students’ advisor for engineering department) and Miss Iva Polić (coordinator for electrical electronic and information technology in master program department) advise us to take non-technical classes offered in university. For international exchange students program there is class especially made for us that is German as foreign language taught by Mrs. Rahaber and it’s still available. We also get electronic student card that can be use for facilities available in the university from buying food in the mensa (cafeteria) to photocopy machine available in the bibliothek (library). | ISEM Supervisor Comments | | UniKL BMI Supervisor...

Words: 1606 - Pages: 7

Premium Essay

Effects of Intrinsic Stress

...(2013) Escherichia coli avoids high dissolved oxygen stress by activation of SoxRS and manganese-superoxide dismutase. Microbial Cell Factories 12:23. Farr SB, Kogoma T, (1991) Oxidative stress responses in Escherichia coli and Salmonella typhimurium. Microbiological Reviews 55(4):561-585 Munna MS, Nur IT, Rahman T, Noor R (2013) Influence of exogenous oxidative stress on Escherichia coli cell growth, viability and morphology. Am J BioScience 1(4): 59-60 Munna MS, Tamanna S, Afrin MS, Sharif GA, Mazumder C, et al. (2014) Influence of aeration speed on bacterial colony forming unit (CFU) formation capacity. Am J Microbiol Res. 2(1): 47-51. Murata M, Noor M, Nagamitsu H, Tanaka S,Yamada M (2012) Novel pathway directed by rE to cause cell lysis in Escherichia coli. Genes Cells. 17:234-237. Noor R, Islam Z, Munshi SK, Rahman F (2013) Influence of temperature on Escherichia coli growth in different culture media. J Pure Appl Microbiol 7(2):899-904. Noor R, Murata M, Yamada M (2009) Oxidative stress as a trigger for growth phase-specific óE dependent cell lysis in Escherichia coli. J Mol Microbiol Biotechnol 17(4):177-87. Nur IT, Munna MS, Noor R (2014) Study of exogenous oxidative stress response in Escherichia coli, Pseudomonas spp., Bacillus spp. and Salmonella spp.. Turk J Biol 38:502-509. Rees CE, Dodd CE, Gibson PT, Booth IR, Stewart GS (1995) The significance of bacteria in stationary phase to food microbiology. Int J Food Microbiol 28(2):263-75. Schimel...

Words: 274 - Pages: 2

Free Essay

Paper April 2007

...Question 5 A. Encik Noor purchased a bungalow house on 1 April 2000 for RM300,000 and has incurred legal fees of RM3,500. On 4 May 2006, he incurred renovation cost of RM55,000. The bungalow was given to his daughter, Mizah, as a gift on 25 January 2008. On that date, the market value of the bungalow was RM600,000. Later, on 30 April 2011, due to financial constraint, Mizah sold the bungalow to Encik Ridwan for RM1,200,000. Mizah incurred brokerage fees of RM10,000 and valuation fees of RM40,000 on the disposal. An independent valuer valued the bungalow at RM1,600,000. Required: i. State, with reasons, whether the transfer of the bungalow by Encik Noor to his daughter on 25 January 2003 is subject to real property gains tax. ii. Compute the real property gains tax payable (if any) on the disposal of the house to Encik Ridwan by Mizah on 30 April 2006. iii. Explain the tax implication(s) should Mizah dispose the bungalow to her brother instead of to Encik Ridwan. (8 marks) Question 5: A (i) - transfer as a gift between father and child - the disposal falls under para 12, Schedule 2 of RPGT 1976 the transfer is within 5 years Holding period (father) before giving to Mizah: 3 years (within 5 yrs) - that is a no gain no loss transfer - DP is deemed AP. - Therefore, no RPGT is liable by En. Noor on the transfer. ...

Words: 1102 - Pages: 5

Premium Essay

Emirates A380 Delays Problem

...MUHAMMAD ADAM ARIFF BIN ARIFFADZILLAH 53259210124 6BME2 FUNDAMENTAL OF AIRLINE ECONOMICS Analysis and discussion of the impact to Emirates Airlines MUHAMMAD ADAM ARIFF BIN ARIFFADZILLAH 53259210124 6BME2 FUNDAMENTAL OF AIRLINE ECONOMICS Analysis and discussion of the impact to Emirates Airlines A380 DELAYS A380 DELAYS Table of Contents About Emirates……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….3-5 Chief Executive Officer………………………………………………………………………………………………………………………………………………………………………………………………………………………………..3 The Emirates story………………………………………………………………………………………………………………………………………………………………………………………………………………………………………..4 Emirates Current Fleet……………………………………………………………………………………………………………………………………………………………………………………………………………………………….…..5 A380……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………..7-18 A380 summary……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………..7-8 Emirates orders A380……………………………………………………………………………………………………………………………………………………………………………………………………………………………………9 Emirates A380 Spec………………………………………………………………………………………………………………………………………………………………………………………………………………………………….…10 Airports Preparations…………………………………………………………………………………………………………………………………………………………………………………………………………………………………11-13 A380 Delays……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………..14-17 Conclusion………………………………………………………………………………………………...

Words: 1043 - Pages: 5

Premium Essay

Vc Brakes

...Organization – The organization sponsoring this project; Prepared by ; Version – Version of this document. |Project Title: |Woman resort | | |Sponsoring Organization: |GUST | | |Prepared by (PM): |Noor Alkandery | Version:1 | |Group Members |Asmaa alshammari, Hajer Dali | | Project Stakeholders: List all applicable project stakeholders. |Position |Title/Name/Organization |Phone |E-mail | |Sponsor |GUST | | | |Representative | | | | |Project Manager |Noor Alkanderi |51225662 |Gust0008950@gust.edu.kw | |Project team |Asmaa Alshammari |66156622 |Gust00010547@gust.edu.kw | | |Hajer Dali |55202826...

Words: 676 - Pages: 3

Free Essay

Marketing Products

...Marketing Products Iran Country and Culture Overview Iran is one of the oldest civilizations on earth. Dating back to 3800 BCE it is a nation of strong tradition and cultural roots. To the western eye the most prominent factor is probably its Islamic influence. The majority of Muslims in Iran belong to the Twelver Shia branch of Islam. Islam has come under much scrutiny from the western world regarding the strict rules and regulations especially about how women are encouraged to dress. At the same time, Iran protects its culture and religious preferences and is typically wary of outside influences. As a nation Iran is almost a third of the size of the U.S. with a population of 75 million. It is a sizeable market, which makes it an interesting subject to investigate how it interacts with advertising as an Islamic nation. Other notable population factors include a very low divorce rate of only 2%, attributed to its Muslim majority population. Before considering how the nation interacts with advertising, it is important to look into how the nation might see advertisements, and find its involvement with different media channels. In Iran about 89% of homes have a TV. This is comparable to nations of the western world, by comparison in the U.S. . However, total internet enabled homes in Iran is only 12% or 10 million users, which is only a fraction of U.S. rate. Indicating it is more difficult for Iranians to access the internet from home and they may be using...

Words: 1026 - Pages: 5

Free Essay

Lahasil

... Published in April, 2006. A Novel Book Price Rs. 250 She wrote dedicated this novel to Najma Sultan Mahmood who accepted Islam 30 years ago and started to live in Pakistan after she leaved England but novel is not on her life. She wrote this novel to force us that we must think on issues that we never face before and must change the way of our thinking and analyzing the life as this book shows. She actually focus on the youth behavior with their parents when parents believe on faith but youth focus on their desires. I recommend this novel to others because I learned from this novel how to be patient in our life as Khadija Noor the mother of Maryam. Theme: faith vs desires Thesis: when everything is lost your faith always with you but desires destroy the life of person. The author started her novel by telling the map of house of one rich person and the map of house of a poor girl. And then the circumstances how they met and marry and how she realize her mistakes at the end but then it was too late when her mother died, she realize desires are nothing but faith is everything. Strengths * She told about the woman who accepted Islam and her believes and faith. This creates inspiration among the Muslims. * In this novel it is also told that all the persons are not same. When a Pakistani man cheat the mother of the Khadija, she also thought that every Pakistani...

Words: 592 - Pages: 3

Free Essay

Case Study on Malaysia

...Case Study on Malaysia Malaysia is a multicultural society. Malaysia consists of three main ethnic groups, 50.4% being Malays, 23.7% Chinese, 11% indigenous people, 7.1% Indians and 7.8% other races. Due to its colonial past under the British rule, ethnicity has been an issue in Malaysia even up till this day. (Noor, 2013) Social identity is based on the assumption that society is structured into different social groups that that will lead to different statuses and power. In Malaysia it is largely based on race and religion. It is a known fact that Malays are given priority in many matters. The Malaysian government supports a Bumiputera centric policy; Bumiputera meaning sons of the soil, with the main intention of recognizing the Malays as the original settlers of the land. (Malaysia Today, 2014). Social categorization is when we segment our world into different groups and identify ourselves and the people around us into these different categories. Its is already mentioned above that in Malaysia, the malays are at the top. It doesn’t help that most of Malaysia’s leaders are muslim, with many prefering to label Malaysia as a Muslim country. Refering to a journal article, The Islamisation of Malaysia: Religious Nationalism in the service of ethnonationalism, The “Islamification” of this country has been ongoing since the 1980s, when Dr Mahathir became the prime minister. Religious identity seemed to have replaced ethnicity as the national identity. Since automatic status...

Words: 1009 - Pages: 5

Premium Essay

International Business

...Community, Work & Family, Vol. 6, No. 3, 2003 •^ "^ | ^ Carfax Publishing ' f / V Taylor & Francis Croup Work- and family-related variables, work-family conflict and women's well-being: some observations NORAINI M. NOOR Department of Psychology, International Islamic University, Kuala Lumpur, Malaysia The present study was carried out to test an exploratory model consisting of three sets of variables (demographic, personality and work- and family-related variables) in the prediction of well-being. The model also provided a test of the indirect effect of these variables on well-being, via perceptions of work-family conflict. Both quantitative and qualitative analyses were used. In a sample of 147 employed British women with children, the results showed that these three sets of variables had both direct and indirect influence on well-being. Although work-related variables explained the most variance in the prediction of workinterfering-with-family conflict and job satisfaction, personality variables accounted for the most variance in the prediction of family-interfering-with-work conflict. Similarly, in the prediction of distress symptoms, demographic variables accounted for the most variance. The qualitative responses provided by the women complemented these findings. The proposed model appears to provide a better fit of the complex relationships that may exist between the many variables encompassing women's work and family lives than previous ones that have considered...

Words: 5664 - Pages: 23

Free Essay

Assignment

...ISP. * Tan Sri was conferred Honorary Fellowship of the Malaysian Oil Scientists’ and Technologists’ Association. * Tan Sri is currently a Council Member of the East Coast Economic Region Development Council.Dato’ Lee Yeow Chor(Executive Director) * Holds a LLB (Honours) from King’s College London * Postgraduate Diploma in Finance and Accounting from London School of Economics.Lee Cheng Leang( Executive Director) * First appointed to the Board on 21 July 1981. * He has considerable experience in the hardware, chemical and industrial gas industry.Lee Yeow Seng(Executive Director) * First appointed to be on the board on 3 June 2008. * Holds a LLB( Honours0 from King’s College London.Datuk Hj. Mohd Khalil Bin Dato’ Hj. Mohd Noor(Senior Independent Non-Executive Director) * Holds a B.A. (Honours) in Economics & Islamic Studies from University of Malaya. * Diploma in Commercial Policy from Geneva. Datuk Karownakaran @ KarunakaranA/LRamasamy(Independent Non-Executive Director) * Obtained a Bachelor Of Economics(Accounting)(Honours) degree from the University of Malaya. * Having served MIDA...

Words: 1422 - Pages: 6

Free Essay

Odah

...| Sharina Farhana Binti Nor Sa’ari | 1115016 | 10. | Sharifah Nur Hanim Binti Syed Hamid | 1218248 | 11. | Nur Syaedah Binti Kamis | 1015352 | 12. | Nurul Shafiqah bt. Mohd Rosli | 1116724 | 13. | Sufia Salikin Mohd Rani | 1224272 | 14. | Nurul Fadzilah binti Kamaluddin | 0915272 | 15. | | | PLAYERS FOR NETBALL KJ CUP 2014 KULIYYAH: INSTITUTE OF EDUCATION (INSTED) No. | Name | Matric Number | 1. | Rasyidah Mohd Salleh | 1022212 | 2. | Siti Hajar Mohd Rais | 1115836 | 3. | Nur Qhairunnisa Nam Nazri | 1114506 | 4. | Fatin Amanina Mohamed Fozi | 1113728 | 5. | Noor Ezreen Basar | 1112292 | 6. | Nurul Syahida Mat Junoh | 1110012 | 7. | Mahfuzah Sahid | 1119990 | 8. | Nur Alyaa Farhah Zulkaffli | 1119976 | 9. | Norhaziratul Dahlan | 1015928 | 10. | Nur Syakila Idayu Othman | 1115080 | 11. | Noor Hidayah Mohamad Azmi | 1116318 | 12. | | | 13. | | | 14. | | | 15. | | | PLAYERS FOR NETBALL KJ CUP 2014 KULIYYAH: ENGINEERING B (KOE) No. | Name | Matric Number | 1. | Noriatul Aini Rahim | 1114430 | 2. | Farah Dzilhani bt Zulkefli | 1122876 | 3. | Nur ‘Atiyah Najwa bt Shamsul Bahrim | 1012568 | 4. | Siti Khailily bt Abdul Jalil | 1017886 | 5. | Nahfuzah Athirah bt Norazam | 1022388 | 6. | Safwatunnisa’ bt Mohamad Amjaduzzahwi | 1022664 | 7. | Norhayati Abdullah | 1110368 | 8. |...

Words: 274 - Pages: 2

Free Essay

World

...person, handing out punishments indiscriminately and without any regard for human life. Laila also surrounding by her parents.Laila knew that her “Mammy didn’t understand. She [Mammy] didn’t understand that if she looked into a mirror, she would find the one unfailing conviction of Babi’s [her husband] life --looking right back at her” [Hosseini. 2.21.59]. Mammy and [her husband] Babi had a difficult relationship. Mammy blamed him for the death of Ahmad and Noor. But it’s Babi’s unflinching devotion to Mammy that ultimately shown through, as Mammy eventually fell back in love with Babi. This love had an impact on Laila and how she viewed her family.Babi gives Laila a strong foundation,Mammy on the other hand,“She would never leave her mark on Mammy’s heart the way her brothers had, because Mammy’s heart was like a pallid beach where Laila’s footprints would forever wash away beneath the waves of sorrow that swelled and crashed” (Hosseini.2.20.23). Mammy had dedicated her life to the memory of her two sons, Ahmad and Noor. While...

Words: 763 - Pages: 4

Free Essay

Transmittal

...BOARD OF INTERMEDIATE AND SECONDARY EDUCATION, DHAKA HSC EXAMINATION - 2013 STUDENT LIST FOR SCHOLARSHIP 27-Jan-2014 Page No. 1 MEDHA TALENT FULL FREE STUDENTSHIP WITH 550/= TAKA PER MONTH EACH GROUP : SCIENCE SL NO ROLL NO NAME OF STUDENT LOKNATH SAHA HASIN ISHRAQ TAMIM NAYEEMUR RAHMAN NOWRIN NUSRAT NOVA NURUN NAHAR MONDOL TANJINA JERIN MUHAMMAD RIDWANUL HOQUE LABONI SARKER SHAKIR BIN WALI ANBAR NAWAR ORPA BIVASH BISWAS ESHIK SUBRATA DAS ALINDA GUPTA SABIHA ANAN MEHEDI HASAN MASUM MD. SAYEED SHAWKAT AIRIN AHMED SAMIA SULTANA TAMANNA TABASSUM FARIHA RAHMAN MD. ROKIBUL HASAN SHOHAN NUSRAT NASRIN KHAN TASNIM AHMED PINKY NOSHIN NAWAR REZA AKHI BISWAS ANTIA HUMAIRA GALIB NAKIB RAHMAN TANIA AKTER SAFFANA TABASSUM INSTITUTE NAME WHERE THE STUDENT APPEARED NOTRE DAME COLLEGE NOTRE DAME COLLEGE DHAKA CITY COLLEGE VIQARUNNISA NOON COLLEGE VIQARUNNISA NOON COLLEGE RAJUK UTTARA MODEL COLLEGE NOTRE DAME COLLEGE MYMENSINGH GIRLS' CADET COLLEGE NOTRE DAME COLLEGE ADAMJEE CANTONMENT COLLEGE GOVT. ANANDA MOHON COLLEGE S O S HERMANN GMEINER COLLEGE NOTRE DAME COLLEGE VIQARUNNISA NOON COLLEGE NOTRE DAME COLLEGE RAJUK UTTARA MODEL COLLEGE VIQARUNNISA NOON COLLEGE VIQARUNNISA NOON COLLEGE VIQARUNNISA NOON COLLEGE HOLY CROSS COLLEGE RAJUK UTTARA MODEL COLLEGE VIQARUNNISA NOON COLLEGE IDEAL SCHOOL AND COLLEGE, MOTIJHEEL VIQARUNNISA NOON COLLEGE HOLY CROSS COLLEGE HOLY CROSS COLLEGE NOTRE DAME COLLEGE MYMENSINGH GIRLS' CADET COLLEGE VIQARUNNISA NOON COLLEGE 001 002 003 004 005 006 007...

Words: 24525 - Pages: 99

Free Essay

Thyroid

...(Practical) -------------------------------------------------------- AOC Environmental Chemistry (Practical) --------------------------------------------------------------- EC Instrumental Methods of Analysis (Practical) -------------------------------------------------- IMA Result Late (Due to Previous Result) --------------------------------------------------- R.L Pre Result Late --------------------------------------------------------------------------------------------- R.L Result Late for UFM ------------------------------------------------------------------------R.L (UFM) 214 MSc Chemistry (Final) Exam 2013 M.Sc Chemistry (Final) Annual Examination 2013 Total Marks = 1200 Roll # 10016 10002 10018 Name Mehar Angiz Komal Arshad Noor Saba Father’s Name Ahmad Gul Arshad Sohail Aurang Zeb Marks 939 928 924 Position FIRST SECOND THIRD Institution / College Govt. Post Graduate College, Kohat Govt. Post Graduate College, Kohat Govt. Post Graduate College, Kohat Errors and omissions, if any, are subject to subsequent rectification. Controller of Examinations KUST 215 MSc Chemistry (Final) Exam 2013 216 MSc Chemistry (Final) Exam 2013 MASTER OF SCIENCE (FINAL) ANNUAL EXAMINATION 2013 Notification No. 25 ( Chemistry ) The result of the following...

Words: 861 - Pages: 4

Free Essay

Overview of Aviation Privatization in Europe, African and Asian Country

...PUBLIC SECTOR ACCOUNTING (PSA 521) OVERVIEW OF AVIATION PRIVATIZATION IN EUROPE, AFRICAN AND ASIAN COUNTRY PREPARED BY: NUR IZZAH IWANI BT IBRAHIM@ABD RAHMAN 2010554633 NURUL HARYANIE BT MISRAN 2010572197 WANDEE BT JAMIL 2010558697 GROUP : AC220 8B PREPARED FOR : ASSOCIATE PROFESSOR DR. ASMAH ABDUL AZIZ PERSONAL BIOGRAPHY NUR IZZAH IWANI BT IBRAHIM @ ABD. RAHMAN 2010554663 NURUL HARYANIE BT MISRAN 2010572197 WANDEE BT JAMIL 2010558697 Contents ABSTRACT 3 KEYWORDS 3 INTRODUCTION 4 OVERVIEW OF AVIATION PRIVATIZATION IN EUROPE, AFRICAN AND ASIAN COUNTRIES 5 Argentina – Its pitfall and the problems behind it 5 Turkey – A Privatization through BOT 7 Kenya Airways – A Successful Story 9 Malaysian Airlines Considering Privatization 10 Germany-Fully privatized and partially privatized 12 Privatization in United Kingdom 14 IMPLICATION OF PRIVATIZATION 16 RECOMMENDATIONS 17 REFERENCES 18 ABSTRACT This paper focuses on the privatization of airports in six different countries which are Argentina, Turkey, Germany, United Kingdom, Malaysia and Kenya. The analysis aims to highlight the objectives, implementation and the government rules towards privatization of airports. This paper also aims to identify to what degree privatization contributes to or enhances the performance of the airports. The study measures the change in any given indicator of performance...

Words: 4737 - Pages: 19